When you deal with the Tariff Book (the Schedules to the Customs and Excise Act) you are bound to hear someone at some time, or with some regularity, saying that it contains anomalies. We have decided to compile a list of “Tariff Anomalies” and would appreciate your input. We can either acknowledge your contribution by reflecting your name and your company name, or if you want to remain anonymous we will respect that.
An anomaly could include: (i) the tariff subheadings for the primary and secondary being free of duty (0%), yet the tariff subheading of the final product could be liable for customs duty; (ii) the tariff subheading of a product is free of duty (0%), yet a manufacturing rebate (Schedule No.3 to the Act) exists; (iii) the heading of a Tariff Chapter, Section or Sub-Section could be incomplete.
We are relying on your expertise and support to compile the list.